Browsing Statistisk sentralbyrås publikasjonsserier / Published by Statistics Norway by Subject "Local taxation"
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The relationship between firm mobility and tax level: Empirical evidence of fiscal competition between local governments
(Discussion Papers;No. 424, Working paper, 2005)Abstract: The mobility of the tax base may influence fiscal outcomes. The many theoretical contributions about the role of mobility are not matched by empirical evidence. Existing studies address strategic interaction ...